NOTE 14 – OTHER LIABILITIES
| USDm | 2017 | 2016 |
| Partners and commercial managements | 1.4 | 2.0 |
| Accrued operating expenses | 8.5 | 5.2 |
| Accrued interest | 5.2 | 5.8 |
| Wages and social expenses | 16.3 | 14.6 |
| Derivative financial instruments | - | 4.8 |
| Payables to joint ventures | 0.1 | 0.1 |
| Other | 2.3 | 0.5 |
| Balance as of 31 December | 33.8 | 33.0 |
Please refer to note 21 for further information on fair value hierarchies.